International Finance:Theory into PracticePiet Sercu

Part I: Introduction and Motivation for International Finance 1 Chapter 1: Why Does the Existence of Borders Matter for Finance? 3 1.1 Key Issues in International Business Finance 4 1.2 What Is on the International CFO's Desk? 11 1.3 Overview of this Book 13

Chapter 20: International Taxation of Foreign Investments 703 20.1 Forms of Foreign Activity 703 20.2 Multiple Taxation versus Tax Neutrality 709 20.3 International Taxation of a Branch (1): The Credit System 712 20.4 International Taxation of a Branch (2): The Exclusion System 718 20.5 Remittances from a Subsidiary: An Overview 721 20.6 International Taxation of a Subsidiary (1): The Credit System 724 20.7 International Taxation of a Subsidiary (2): The Exclusion System 730 20.8 CFO's Summary 732 Test Your Understanding 733